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Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $24.50 per hour. During

Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $24.50 per hour. During July, Whitman paid $198,000 to employees for 8,980 hours worked. 4,720 units were produced during July. What is the direct labor rate variance?

  • $11,270 favorable

  • $22,010 favorable

  • $33,280 favorable

  • $22,010 unfavorable

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